Provisional registration for migrated taxpayers ensures prescribed conditions govern issuance and cancellation under transition rules.

Existing taxpayers with a valid Permanent Account Number shall be issued a provisional certificate of registration from the appointed day in prescribed form and subject to prescribed conditions, liable to cancellation for non compliance; a final certificate will be granted as prescribed, and a provisional certificate is deemed never issued if cancelled following an application that the person was not liable to registration.

---

---

---